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Implicit Taxation in Lottery Finance

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Author Info
Charles T. Clotfelter
Philip J. Cook

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Abstract

State lotteries as they are operated in the United State today involve four distinct aspects: legalization of lottery games, monopolistic provision by the state, marketing of lottery products, and extraction of a portion of the surplus they derive from sales for state revenue. In this paper we use conventional tools of applied public finance to examine the implicit tax levied by lottery agencies through this fourth function . We examine the incidence of the implicit lottery tax, focusing on the dominant lottery games used in the 1980s. We find that the implicit tax is regressive in virtually all cases. We then consider whether the implicit tax rate on lotteries is too high, comparing that rate to excise tax rates on alcohol and tobacco.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 2246.

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Date of creation: Jun 1988
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Handle: RePEc:nbr:nberwo:2246

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  1. Thomas A. Garrett, 2001. "An International Comparison and Analysis of Lotteries and the Distribution of Lottery Expenditures," International Review of Applied Economics, Taylor and Francis Journals, vol. 15(2), pages 213-227, April. [Downloadable!] (restricted)
  2. Chew Soo Hong & Guofu Tan, 2004. "The Market for Sweekstakes," IEPR Working Papers 04.4, Institute of Economic Policy Research (IEPR). [Downloadable!]
  3. Kung-Cheng Lin & Cho-Min Lin, 2007. "The demand for lottery expenditure in Taiwan: a quantile regression approach," Economics Bulletin, Economics Bulletin, vol. 4(42), pages 1-11. [Downloadable!]
  4. Raj Chetty, 2004. "Consumption Commitments, Unemployment Durations, and Local Risk Aversion," NBER Working Papers 10211, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Kathryn L. Combs & John A. Spry, 2007. "Who Plays the Numbers Games in the Middle of the Day?," Working Papers 200705, Ball State University, Department of Economics, revised Aug 2007. [Downloadable!]
  6. Cletus C. Coughlin & Thomas A. Garrett, 2008. "Income and lottery sales: transfers trump income from work and wealth," Working Papers 2008-004, Federal Reserve Bank of St. Louis. [Downloadable!]
  7. Raj Chetty & Adam Szeidl, 2006. "Consumption Commitments and Risk Preferences," NBER Working Papers 12467, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  8. Philip J. Cook & Charles T. Clotfelter, 1991. "The Peculiar Scale Economies of Lotto," NBER Working Papers 3766, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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